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M. Zidny Nafi' Hasbi
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INDONESIA
IJMA
Published by Universitas Alma Ata Yogyakarta
ISSN : 27466388     EISSN : 30326508     DOI : -
Core Subject : Economy, Science, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
IJMA (Indonesian Journal of Management and Accounting) is a peer-reviewed journal published by the Faculty of Economics and Business, Alma Ata University. IJMA aims to publish articles in the field of accounting and management that make a significant contribution to the development of accounting practice, the accounting profession and the manager profession in Indonesia and the world. In accordance with its objectives, IJMA provides insights in the fields of accounting, finance and management for academics, practitioners, researchers , regulators, students and other parties interested in the development of accounting practice, the accounting profession and the manager profession. IJMA accepts research manuscripts, both quantitative and qualitative, written in Indonesian or English. IJMA accepts manuscripts from Indonesian writers and also writers from various parts of the world. IJMA (Indonesian Journal of Management and Accounting) will have number e-ISSN: 3032-6508 (online); P-ISSN: 2746-6388 (print).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 182 Documents
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PENGARUH KUALITAS WEBSITE, KEPERCAYAAN, DAN E-SERVICE QUALITY TERHADAP KEPUTUSAN PEMBELIAN ONLINE SHOP SHOPEE Setiawan, Miko; Randikaparsa, Irawan; Rahayu, Tri Septin Muji; Widyaningtyas, Dian
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).13-28

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Kualitas Website, Kepercayaan, dan E-Service Quality terhadap keputusan pembelian online pada toko online shopee di kalangan pelajar. Jenis penelitian ini adalah kuantitatif dengan Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel 246 responden. Analisis data menggunakan metode Structural Equition Modeling Partial Least Squares (SEM-PLS) untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa kualitas website, kepercayaan, kualitas layanan elektronik mempunyai pengaruh positif dan signifikan terhadap keputusan pembelian toko online shopee.
ECONOMIC POLICY IN THE THOUGHT OF ABU ISHAQ AL-SYATIBI: A STUDY ON THE SUSTAINABILITY OF ISLAMIC ECONOMICS Zein, Ahmad Wahyudi; Bestari, Endar; Siregar, Maya Anggraini; Herlambang, Muhammad Farhan
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).935-942

Abstract

Talking about Al-Syatibi's thoughts which initiated concepts and thoughts about economics in the fields of production, consumption and distribution. The method used in this research is the library method. This method uses literature such as journals, articles, books, essays and the internet which discuss Al-Syatibi's ideas about Islamic economics. The basis of Al-Syatibi's thinking in the economic field is related to the concept of Maqasid Syariah, and its orientation gave rise to Maslaha Mursalah. Asyatibi's thoughts are considered ideal to be applied in this modern era, because previous thoughts and ideas about economics in those years were considered very irrelevant. Apart from being able to answer the challenges of the times, Maqasid Sharia theory and economic thinking are also believed to be able to bring about positive changes, especially when Muslims themselves are involved in economic activities and are directly involved in economic activities. Al-Syatibi also believes that needs must be based on priorities that are tailored to each level of need.
PERAN TEKNOLOGI CLOUD DALAM TRANSPARANSI PELAPORAN KEUANGAN PADA UMKM Arsal, Muryani; Aulia, Reski; Atriani, Evi; Wahyuni, Sri
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).29-37

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran teknologi cloud computing dalam meningkatkan transparansi pelaporan keuangan pada UMKM. Penelitian ini juga bertujuan untuk menganalisis kontribusi cloud computing dalam meningkatkan efisiensi operasional, keamanan data, dan pengambilan keputusan berbasis data, serta mengidentifikasi tantangan dan solusi implementasinya.   Penelitian ini menggunakan pendekatan kuantitatif melalui studi literatur (literature review). Data dikumpulkan dari publikasi ilmiah, jurnal, dan penelitian terdahulu antara tahun 2019-2024. Fokus penelitian adalah pada penerapan cloud computing dalam konteks akuntansi dan pelaporan keuangan dengan pendekatan sistematis terhadap hasil-hasil studi sebelumnya. Hasil penelitian menunjukkan bahwa adopsi cloud computing memberikan kontribusi signifikan pada efisiensi operasional, penghematan biaya, dan keamanan data keuangan. Teknologi ini memungkinkan akses data real-time, mendukung pengambilan keputusan strategis, serta meningkatkan fleksibilitas dan daya saing UMKM. Namun, penelitian juga mengidentifikasi tantangan seperti keterbatasan infrastruktur, risiko keamanan, dan kebutuhan pelatihan sumber daya manusia. Strategi yang tepat, regulasi yang mendukung, dan pengembangan keterampilan teknis menjadi kunci keberhasilan implementasi cloud computing.
PENGARUH TINGKAT PENDIDIKAN, LATAR BELAKANG PENDIDIKAN, LAMA USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KOTA MEDAN: AUDIT LAPORAN KEUANGAN SEBAGAI VARIABEL MODERASI Butar-Butar, Pretty Lestari; Maulida, Fadia; Uli Sipahutar, Tetty Tiurma; Terminanto, Agung
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).80-89

Abstract

Penelitian ini merupakan penelitian kuantitatif yang memanfaatkan data primer. Sampel penelitian terdiri atas 110 responden yang dipilih dengan teknik purposive sampling, sementara pengumpulan data dilangsungkan dengan kuesioner. Hasil penelitian memperlihatkan tingkat pendidikan, latar belakang pendidikan, dan lama usaha secara parsial berpengaruh negatif yang signifikan bagi kualitas laporan keuangan. Selanjutnya, analisis dengan Moderated Regression Analysis (MRA) mengungkapkan bahwa audit laporan keuangan berfungsi sebagai variabel moderasi yang memperkuat pengaruh ketiga variabel tersebut, sehingga mampu meningkatkan kualitas laporan keuangan UMKM. Tujuan penelitian ini adalah menganalisis pengaruh tingkat pendidikan, latar belakang pendidikan, dan lama usaha bagi kualitas laporan keuangan UMKM di Kota Medan, dengan audit laporan keuangan sebagai variabel moderasi.
FISCAL DECENTRALIZATION AND INVESTMENT TOWARDS ECONOMIC GROWTH IN ISLAMIC PERSPECTIVE Rosviana, Mohammad Irfan
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).38-49

Abstract

This study aims to determine the effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK) and Investment on Gross Regional Domestic Income (GRDP) in an Islamic economic perspective. The research approach carried out in this study is quantitative with secondary data. The data collection technique in this study used purposive sampling with data sourced from the Central Statistics Agency, Ministry of Finance and Bappenas. The data processing tool in this study used SPSS25 software. The result of this study is that the General Allocation Fund variable affects the Gross Regional Domestic Product, the result of the Special Allocation Fund variable does not affect the Gross Regional Domestic Product and the investment variable affects the Gross Regional Domestic Product. In the perspective of Islamic economics, economic growth is not only to grow and advance the material and spiritual side of human beings. The measurement of economic growth in the Islamic economy is the same as conventional, but there are additional aspects of zakat, infaq and alms in the calculation of GNP, GDP and GDP. In the discussion of Islamic economics can be used as a measure to see economic growth and community welfare through people's per capita income income which is a parameter of falah in it.      
KUALITAS LAPORAN KEUANGAN DAN KEPUTUSAN INVESTASI Arsal, Muryani; Enggelita, Nur; Haerunnisa, Rosyada; Aristia, Tiara
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).%p

Abstract

Kualitas laporan keuangan merupakan faktor penting yang memengaruhi pengambilan keputusan investasi. Penelitian ini bertujuan untuk mengeksplorasi hubungan antara kualitas laporan keuangan dan efisiensi keputusan investasi. Dengan menggunakan tinjauan literatur sebagai metode utama, penelitian ini mengidentifikasi aspek-aspek penting dari kualitas laporan keuangan, termasuk akurasi, relevansi, kejelasan, dan keandalan informasi. Hasil analisis menunjukkan bahwa laporan keuangan yang berkualitas tinggi mampu mengurangi asimetri informasi, meningkatkan transparansi, dan memperkuat kepercayaan investor. Efisiensi investasi tercapai melalui penghindaran over-investment dan under-investment, yang berkontribusi pada alokasi sumber daya yang optimal dan pencapaian nilai investasi maksimum. Namun, penelitian juga menemukan bahwa faktor eksternal, seperti kondisi pasar dan strategi perusahaan, dapat memoderasi pengaruh kualitas laporan keuangan terhadap keputusan investasi. Temuan ini memberikan kontribusi bagi literatur akademis dan menjadi referensi bagi praktisi serta pengambil keputusan investasi dalam menciptakan lingkungan investasi yang transparan dan efisien.
FISCAL AND MONETARY POLICY SYNERGY IN THE FRAMEWORK OF ISLAMIC ECONOMICS: SOLUTIONS TO MACROECONOMIC STABILITY CHALLENGES Salsabila, Bunga; Nurkhofifaturohma, Mita; Muslimah, Rafika Hauli; Rosviana, Mohammad Irfan
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).50-59

Abstract

The monetary policy implemented in Indonesia affects the country's economic growth, especially when viewed from the perspective of Islamic economics. This study explores that monetary policies such as interest rate regulation, sharia monetary instruments, and financial stability can be aligned with Islamic economic principles that emphasize justice, mutual benefit, and freedom from riba (interest). The purpose of this study is to analyze the issue of the influence of monetary policy on Indonesia's economic growth which will be studied from an Islamic perspective. The method of writing this article uses a qualitative approach that is closely related to theoretical writings and other references related to the laws, cultures, and norms that apply in the social situation being studied. The results of this study show that Islamic monetary policy prohibits riba and uses interest-free instruments to achieve economic prosperity and stability. This policy is divided into expansive and contractive, with six elements of sharia that must be met. With a comprehensive and balanced approach, Islamic monetary policy is expected to promote sustainable and inclusive economic growth, address inequality, and ensure that economic benefits can be felt by all levels of society.
DAMPAK GLOBALISASI TERHADAP PRAKTIK AKUNTANSI: IFRS, KONVERGENSI STANDAR, DAN KOMPLEKSITAS PELAPORAN KEUANGAN Arsal, Muryani; Sulvia, Sulvia; Anwar, Sri Wahyuni; Wiranti, Widya
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).97-104

Abstract

This study explores the effect of financial statement quality on investment efficiency in the context of globalization and the adoption of International Financial Reporting Standards (IFRS). Financial statement quality contributes 17.9% to investment efficiency, while other factors such as debt duration also play a role. Globalization drives the need for international accounting standards, with IFRS improving the transparency and comparability of multinational companies' financial statements. Despite the benefits, IFRS implementation in Indonesia faces challenges such as cultural differences and lack of understanding. The impact of globalization affects stakeholders who depend on financial statements for decision-making. Therefore, efforts in education and regulation are needed to create a more efficient and transparent reporting system.
FISCAL AND MONETARY POLICY SYNERGY IN THE FRAMEWORK OF ISLAMIC ECONOMICS: SOLUTIONS TO MACROECONOMIC STABILITY CHALLENGES Alifah, Nurul; Permana, Haiqkal; Ajrika, Naela; Aziz, Abdul; Rosviana, Mohammad Irfan
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).%p

Abstract

This research aims to obtain the results of a synergy analysis of fiscal and monetary policies within the framework of Islamic economics: solutions to the challenges of Islamic macroeconomic stability. The research method uses a qualitative approach, field data collection uses analytical techniques, reading, summarizing and selecting material. To understand the data we take from various journals by researching and reading carefully. Synergy between fiscal and monetary policies is a key element in achieving sustainable economic stability, especially in the context of countries that apply Islamic economic principles. Within this framework, both policies not only aim to achieve economic growth, but also to ensure social justice and societal welfare. Fiscal policy, which includes government spending and taxation, functions to manage resources and support programs that benefit society. The research results show that in the context of macroeconomics, another important economic fundamental is government fiscal policy. Monetary strategy for Fiscal policy in Macroeconomics, namely the implementation of fiscal policy and monetary policy carried out by these two different institutions must not conflict with one another, where both must mutually adjust the policies they make. To maintain national stability in the economic sector, the government needs to keep the inflation rate from exceeding 5%. One of the government's efforts to overcome this inflation problem is by implementing fiscal policy and monetary policy.
PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN MELALUI PROFITABILITAS SEBAGAI VARIABEL INTERVENING Silvia, Wahyuni Indah; Mariana, Mariana
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).67-79

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan melalui Profitabilitas sebagai variabel Intervening pada perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia periode 2019 – 2023 Teknik pemilihan sampel yang digunakan adalah purposive sapling dan diperoleh 9 perusahaan terpilih dari sektor keuangan sehingga total data yang digunakan sebanyak 45 data. Metode analisis data yang digunakan ialah analisis regresi linier berganda dengan menggunakan software SPSS 25. Berdasarkan hasil penelitian, Green Accounting dan Kinerja Lingkungan tidak berpengaruh terhadap Profitabilitas, Green Accounting dan Profitabilitas tidak berpengaruh terhadap Nilai Perusahaan, Kinerja Lingkungan berpengaruh negative terhadap Nilai Perusahaan, Profitabilitas tidak mampu memediasi Green Accounting dan Kinerja Lingkungan terhadap Nilai Peusahaan.

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